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231124ARCPaper7Appendix2Riskregister

Risk Register as at 14 Novem­ber 2023

Page 1 of 2 Audit and Risk Com­mit­tee Paper Appendix 2

Risk ref­er­enceOld ref­er­enceThemeRisk cat­egoryRisk descrip­tionMitigation/​con­trols in placeCur­rent impactCur­rent like­li­hoodRisk scoreTrendCom­mentPlanned actionsDue dateRisk appet­iteTar­get impactTar­get like­li­hoodTar­get risk scoreRisk own­erDate last updated
1A1All Resourcesfin­an­cialPub­lic sec­tor fin­ances con­strain capa­city to alloc­ate suf­fi­cient resources to deliv­er cor­por­ate plan.Pre­vent­at­ive: Ongo­ing liais­on with Scot­tish Gov­ern­ment high­light­ing achieve­ments of CNPA. Pre­vent­at­ive: Cor­por­ate plan pri­or­it­ised around anti­cip­ated Scot­tish Gov­ern­ment budget alloc­a­tions, tak­ing on Board expect­a­tion of fund­ing con­straints. Remedi­al: Focus resource on diver­si­fic­a­tion of income streams to altern­ate, non-pub­lic income gen­er­a­tion. Remedi­al: Con­tinu­ing to sup­port deliv­ery bod­ies” such as Cairngorms Nature, Cairngorms Trust in secur­ing inward investment.5315Escal­at­ingRisk escal­a­tion reflects Scot­tish Government’s con­tin­ued and heightened con­cerns on for­ward sta­bil­ity of cur­rent fin­an­cial alloc­a­tions; risk of in-year adjust­ments, and risk over future year fund­ing levels. All mit­ig­at­ing actions in place and operational.Open339Dav­id Cameron05/31/2023
2A12.2All Resourcesfin­an­cialThe scale of CLLD Fund­ing secured for Cairngorms com­munit­ies does not meet required levels as a con­sequence of UK Fund­ing not recog­nising Nation­al Parks as admin­is­trat­ive entit­ies and Scot­tish Gov­ern­ment fund­ing chan­ging priority.Pre­vent­at­ive: pri­or­it­ise engage­ment in con­sulta­tions and events around the future devel­op­ment of struc­tur­al and com­munity fund­ing. Remedi­al: con­tin­ue to sup­port work of Cairngorms Trust in attract­ing vol­un­tary dona­tions toward com­munity action – although this is likely to remain at a much smal­ler scale for some time. Remedi­al: con­tin­ue to review oppor­tun­it­ies for fund­ing bids to oth­er non-gov­ern­ment­al fund­ing sources. Pre­vent­at­ive: work on C2030 poten­tially secures an addi­tion­al £1m over 5 years and as such may remove this from a stra­tegic pro­file risk if secured.339Stat­icPos­it­ive move­ment con­tinu­ing across policy devel­op­ment areas with­in Scot­tish Gov­ern­ment around the con­tinu­ity of some form of CLLD with 202324 fund­ing alloc­a­tions in place, while lim­ited by cur­rent in-year spend­ing pres­sures. How­ever, oppor­tun­ity to access UK Gov­ern­ment fund­ing to replace EU losses still very unclear. Wider changes to agri-envir­on­ment schemes and impact of change also remains highly uncertain.Open339Dav­id Cameron05/31/2023
3A13Place Resourcesfin­an­cialScale of asset respons­ib­il­it­ies such as for paths, out­door infra­struc­ture (e.g. leg­al path main­ten­ance agree­ments) is not adequately recog­nised and does not secure adequate for­ward main­ten­ance funding.Remedi­al: Review of account­ing policies and the poten­tial to recog­nise ensu­ing fin­an­cial liab­il­it­ies on the bal­ance sheet so as to raise aware­ness with Scot­tish Gov­ern­ment. Ensure full con­sid­er­a­tion is giv­en in budget reviews. Pre­vent­at­ive: Cap­it­al bids to gov­ern­ment; altern­ate fund­ing sources such as vol­un­tary giv­ing to be explored more act­ively. Work on Stra­tegic Tour­ism Vis­it­or Infra­struc­ture Plan to focus action.236Man­agedAdded by MT / OMG April 18. Sig­ni­fic­ant increase in cap­it­al alloc­a­tion has allowed scope for increased pro­gram­ming of main­ten­ance over 2021 to 2025. Poten­tial to remove from stra­tegic risk over­sight at this time? Rel­at­ively small areas that are not very pub­lic and fairly low cost.Open236Dav­id Cameron05/31/2023
4A13AllTech­nic­alCNPA IT ser­vices are not suf­fi­ciently robust/​secure/​or well enough spe­cified to sup­port effect­ive and effi­cient ser­vice deliv­ery. Increas­ing demand for know­ledge around Microsoft 365 and cyber secur­ity is out­strip­ping the team’s knowledge/​skill-set. Increas­ing ICT depend­ency for effect­ive and effi­cient oper­a­tions is not adequately backed up by ICT sys­tems support.Pre­vent­at­ive: Devel­op and con­sult on the for­ward plans for ICT ser­vice devel­op­ment to ensure these meet ser­vice require­ments. Remedi­al: Extern­al con­sultancy to devel­op our IT strategy — organ­isa­tion­al devel­op­ment, tech­nic­al improve­ments and upskilling. Remedi­al: New ICT Strategy to be developed to reappraise pos­i­tion on IT depend­en­cies and estab­lish a focus for future digit­al devel­op­ment across the Author­ity. Clear action plan­ning to evolve from final ICT stra­tegic dir­ec­tion once agreed. Pre­vent­at­ive: Deploy timetabled action plan against approved ICT Strategy.3412Escal­at­ingRetained as a risk rather than merged into oth­er IT risks fol­low­ing May 2022 ARC review. Intern­al audit report on IT Strategy sets out key actions in this area of risk man­age­ment around IT Strategy devel­op­ment, pro­ject man­age­ment and cost­ing of IT action plans to be imple­men­ted. Oper­a­tion­al Man­age­ment Group Move­ment into Microsoft 365 deploy­ment and cloud based sys­tems has involved sig­ni­fic­ant work and some dis­rup­tion to staff oper­a­tions. Intern­al audit work rein­forces need to focus on pro­ject man­age­ment of activ­it­ies both for man­age­ment of pro­cesses and improved organ­isa­tion­al com­mu­nic­a­tions. IT oper­a­tion­al risk register has iden­ti­fied poten­tial for struc­tur­al improve­ment. These con­sid­er­a­tions to be developed fur­ther, with the poten­tial for extern­al con­sultancy to devel­op our IT strategy — organ­isa­tion­al devel­op­ment, tech­nic­al improve­ments and upskilling.Cau­tious326Dav­id Cameron11/07/2023
5A9.3All Resourcesstaff­ingOur Cor­por­ate and Oper­a­tion­al Plan­ning sys­tems do not adapt to deliv­ery of major fun­ded pro­grammes along­side deliv­er­ing core’ nation­al park object­ives. This leads to work­force stretch between 3rd party fund­ing deliv­ery and core’ cor­por­ate plan activ­it­ies with increased risks of stress and reduced morale.Pre­vent­at­ive: Stra­tegic and oper­a­tion­al plans will be developed with extern­ally fun­ded pro­ject deliv­ery as intrins­ic ele­ments of plans to ensure deliv­ery capa­city is con­sidered fully. Import­ance of staff man­age­ment and task pri­or­it­isa­tion rein­forced through lead­er­ship meet­ings. Focus on few­er, lar­ger impact pro­jects (C2030 Her­it­age Hori­zons) Remedi­al: Per­form­ance Devel­op­ment Con­ver­sa­tions (PDCs) being deployed reg­u­larly with all staff to check on staff work­loads, with 2 way flows of com­mu­nic­a­tions enabled through that pro­cess on staff work­load and capacity.4520Escal­at­ingAddi­tion­al recruit­ment in 2223 and 2324 to alle­vi­ate key staff pres­sure points com­plete. Fixed term staff con­tracts reviewed through­out the year. Like­li­hood of risk there­fore declin­ing and risk pro­file there­fore redu­cing. Impact of meas­ures and risk pro­file will con­tin­ue to be closely mon­itored through staff man­age­ment processes.Open3412Dav­id Cameron11/07/2023

Page 2 of 2 Audit and Risk Com­mit­tee Paper Appendix 2

Risk ref­er­enceOld ref­er­enceThemeRisk cat­egoryRisk descrip­tionMitigation/​con­trols in placeCur­rent impactCur­rent like­li­hoodRisk scoreTrendCom­mentPlanned actionsDue dateRisk appet­iteTar­get impactTar­get like­li­hoodTar­get risk scoreRisk own­erDate last updated
6A18AllTech­nic­alCyber secur­ity is inad­equate to address risk of cyber-attack on sys­tems. Use of AI increases risk of cyber secur­ity threats such as spear phishing.Pre­vent­at­ive: Imple­ment­a­tion of Scot­tish Gov­ern­ment Cyber Secur­ity Action Plans and intern­al audit recom­mend­a­tions on IT secur­ity. Ongo­ing review of sys­tems and pro­ced­ures in tan­dem with LLT­NPA and through con­sultancy. Rescope arrange­ments through IT Strategy.339Escal­at­ingAdded by MT / OMG April 18. Addi­tion­al cyber secur­ity meas­ures inves­ted in and imple­men­ted. Aware of increased risks high­lighted by nation­al agen­cies dur­ing COV­ID response. Cyber secur­ity plus accred­it­a­tion being reapplied for. Review­ing options for fur­ther increased secur­ity meas­ures. Invest in strength­en­ing cyber­se­cur­ity infra­struc­ture and train­ing staff to handle poten­tial threats. This includes reg­u­lar secur­ity audits, incid­ent response plan­ning and pro­mot­ing a secur­ity-first cul­ture. Cyber secur­ity plus accred­it­a­tion being reapplied for. Con­sid­er­ing options for con­sultancy to review sys­tems and procedures.Cau­tious326Dav­id Cameron11/07/2023
7A20AllTech­nic­alChange in fin­an­cing IT ser­vices and the switch from cap­it­al to rev­en­ue pro­vi­sion places an unman­age­able pres­sure on the Authority’s budget capacity.Remedi­al: Mon­it­or pat­tern of IT Invest­ment costs as regards the cap­it­al and rev­en­ue split of resourcing require­ments; build impacts into ongo­ing budget delib­er­a­tions with Scot­tish Government.224Man­agedBudgets have been suf­fi­cient in both 202223 and 202324 to accom­mod­ate the costs of SAAS. Con­tin­ued expan­sion of our use of the Microsoft suite of products may lead to increased cost, but this will be con­trolled by alloc­a­tion of appro­pri­ate licences. Install­a­tion of a new fin­ance sys­tem (2024÷25) is likely to add cost pres­sure. Added by Audit Com­mit­tee 8 March 2019 fol­low­ing deep dive” IT risk review. Risk remains live as we imple­ment a refreshed ICT Strategy and move to more cloud / ser­vice solu­tions. While there was suf­fi­cient budget cov­er for the ini­tial imple­ment­a­tion of cloud based ser­vices in 2122, the final pos­i­tion will crys­tal­lise over 2223 and into the 2324 budget.Cau­tious224Dav­id Cameron05/31/2023
8A22AllTech­nic­alBusi­ness Con­tinu­ity Plans (BCP) are inad­equate to deal with sig­ni­fic­ant impacts to nor­mal work­ing arrange­ments and res­ult in ser­vice failure.Pre­vent­at­ive: Over­haul of BCP developed in 2014 with report­ing on devel­op­ment of plans through Man­age­ment Team and Audit and Risk Com­mit­tee. Test BCP arrange­ments once plan in place and com­mu­nic­ated. Remedi­al: intern­al audit review of COVID19 over winter 2021 will lead into les­sons learned on wider BCP.4416Stat­icAdded by Audit Com­mit­tee May 2019 fol­low­ing intern­al audit review of BCP. Delay in final­isa­tion of BCP doc­u­ment­a­tion itself as we focus on estab­lish­ment of hybrid work­ing arrange­ments post COV­ID. How­ever, work on BCP has con­sid­er­ably assisted in roll out of ini­tial and ongo­ing responses to Coronavir­us pan­dem­ic with evid­ence, includ­ing very pos­it­ive staff feed­back, that BCP imple­ment­a­tion has been effect­ive. Con­sultancy required to assist in devel­op­ing new approach to BCP.Cau­tious236Dav­id Cameron05/31/2023
9A24Nature & conservationStra­tegic deliveryThe Authority’s range of powers com­bined with stra­tegic part­ner­ships is insuf­fi­cient to deliv­er out­comes on wild­life crime.Remedi­al: use NPPP devel­op­ment pro­cesses to explore part­ner­ship atti­tudes, engage­ment and powers which they may add to the cur­rent con­trols. Pre­vent­at­ive: explore poten­tial for licen­cing or oth­er reg­u­lat­ory arrange­ments to con­trib­ute to more effect­ive con­trol frame­work; Tracker/​satel­lite mon­it­or­ing deployment;4416Decreas­ingAdded by SMT risk review May 2021 Licen­cing schemes com­ing into oper­a­tion and track­ers in place for some rap­tors. Declin­ing risk profile.Open3412Andy Ford05/31/2023
10A25Nature & conservationStra­tegic deliveryThe Authority’s Peat­land Pro­gramme out­comes may be adversely impacted by: Lack of intern­al capa­city with­in the Peat­land team; Lack of con­tract­or capa­city; and/​or Lack of land man­ager engagement.Pre­vent­at­ive: inter­ac­tion with skills and eco­nom­ic devel­op­ment agen­cies to high­light the prob­lems of con­tract­or capa­city and scale of future pro­gramme; Pre­vent­at­ive: close liais­on with land man­age­ment com­munity around pro­gramme and par­ti­cip­a­tion. Design of sup­port. Remedi­al: phas­ing of works to act on more straight­for­ward, less tech­nic­al areas to assist new con­tract­ors to enter mar­ket and devel­op skills and under­stand­ing; repro­file cap­it­al expendit­ure to recog­nise more expens­ive, more com­plex pro­jects com­ing toward end of fund­ing period.3412Stat­icAdded by SMT risk review May 2021 Recent evid­ence sug­gests increased level of response to peat­land tenders and evid­ence of some new entrants to this mar­ket. Some ongo­ing evid­ence of suc­cess of risk mit­ig­a­tion meas­ures, with pro­gramme on tar­get for deliv­ery of area of res­tor­a­tion for second year in suc­ces­sion. Intern­al capa­city with­in the Peat­land team is also hav­ing an impact on the speed of deliv­ery. Inclu­sion of peat­land res­tor­a­tion in the C2030 pro­gramme extends the pro­ject over mul­tiple years, eas­ing annu­al time pressures.Open3412Andy Ford05/31/2023
11A26AllRepu­ta­tionReli­ance on part­ners’ deliv­ery of key com­mu­nic­a­tion mes­sages is inef­fect­ive, res­ult­ing in blurred, dis­join­ted com­mu­nic­a­tions and fail­ure to achieve com­mu­nic­a­tions objectives.Pre­vent­at­ive: agree part­ner­ship frame­works that expli­citly set out expect­a­tions and out­comes of col­lab­or­at­ive activ­it­ies and estab­lish adequate con­trol mech­an­isms; Pre­vent­at­ive: spe­cific­ally mon­it­or and feed­back on com­mu­nic­a­tions effect­ive­ness where there are part­ner­ship depend­en­cies Remedi­al: con­duct review meet­ings that track and doc­u­ment pro­gress and escal­ate any issues arising to appro­pri­ate gov­ernance groups. Remedi­al: review brand man­age­ment and approaches to part­ner­ship link­ages through brand3412Escal­at­ingAdded by SMT risk review May 2021. Work remains to be under­taken around these pre­vent­at­ive and remedi­al mit­ig­a­tion meas­ures. Repu­ta­tion man­age­ment — recent issues around Glen­more (wild­fires, park­ing etc) plus hand­ling of key respons­ible beha­viour messaging.Open3412Grant Moir05/31/2023
12A27Nature & conservationStra­tegic deliveryApproaches to con­ser­va­tion and pro­tec­tion of endangered spe­cies may be insuf­fi­cient to achieve asso­ci­ated stra­tegic outcomes.Remedi­al: review cur­rent approaches in con­text of rel­ev­ant data sources to determ­ine adequacy of cur­rent approaches. Remedi­al: use NPPP deliv­ery pro­cesses to test poten­tial for enhanced/​revised approaches to con­ser­va­tion and pro­tec­tion of endangered species339Escal­at­ingAdded by SMT risk review May 2021. Recog­nised that work remains to be under­taken or is ongo­ing around these pre­vent­at­ive and remedi­al mit­ig­a­tion meas­ures. Caper­cail­lie emer­gency plan sug­gests escal­at­ing risk. Bid­ding for/​secur­ing fund­ing and main­tain­ing invest­ment levels against wider budget pressures?Open339Andy Ford11/07/2023
13A28All Resourcesstaff­ingDeliv­ery of key out­comes is impacted by staff turnover/​intern­al second­ment to pro­jects, par­tic­u­larly in pro­ject teams.Pre­vent­at­ive: con­sider HR solu­tions to encour­age reten­tion Remedi­al: ensure suc­ces­sion plan­ning and oper­a­tion­al risk registers cov­er this stra­tegic risk4312Stat­icAdded fol­low­ing Board reflec­tion on impact of turnover in TGLP Pro­ject. Fixed term con­tracts exten­ded through fin­an­cial year 202324 with longer term review pending fol­low­ing fund­ing and budget decisions in late 2023. Anti­cip­ated impact of pro­jects (e.g. C2030 & Caper­cail­lie) likely to be short-term. Gen­er­al uncer­tainty arises from pat­terns of staff need from pro­ject work.Open4312Dav­id Cameron05/31/2023
14A29All Resourcesstaff­ingIncreas­ingly com­pet­it­ive and restric­ted recruit­ment cli­mate pre­vents staff with the required exper­i­ence and skill sets being secured. Plan­ning and oth­er spe­cial­ist staff (IT, fin­ance) require­ments impacted by nation­al labour/​skills short­ages and/​or salary struc­tures not suf­fi­ciently com­pet­it­ive to attract or retain key staff.Pre­vent­at­ive: focus on train­ing and devel­op­ment and intern­al suc­ces­sion plan­ning, in turn bring­ing recruit­ment into less experienced/​less highly skilled mar­kets and devel­op­ing pipeline of qual­i­fied staff; con­sider job design, cre­at­ing roles with more seni­or­ity (high­er grades), and flex­ib­il­ity of offer regard­ing part-time/ job share. Remedi­al: con­tin­gency plan­ning for example around out-sourcing of aspects of deliv­ery eg estab­lish call-off frame­work for con­sult plan­ning services.4416Stat­icAdded by SMT review 18 Jan 22. Evid­ence of redu­cing num­ber of applic­ants and can­did­ate lists for vacan­cies ongo­ing, while trend in unsuc­cess­ful recruit­ment exer­cises has been acted on with no recent unsuc­cess­ful recruit­ment. Review our salary struc­tures and bench­mark these against organ­isa­tions with whom we might com­pete for staff, par­tic­u­larly in the loc­al area. Use this evid­ence to inform future pay structure/​awards.Open3412Dav­id Cameron05/31/2023
15All Resourcesstaff­ingCor­por­ate sup­port and lead­er­ship resources are over-stretched by wider demands of sup­port­ing nation­al policy devel­op­ment on new nation­al parks and pub­lic sec­tor reform.New326Escal­at­ingOpen326Dav­id Cameron11/07/2023
16All Resourcesstaffing,TechnicalSup­port­ing speed of organ­isa­tion­al change pre­vents required devel­op­ment and embed­ding of effect­ive sup­port sys­tems. Teams work­ing in silos is cre­at­ing pres­sure and unequal pace of devel­op­ment. Speed of changes around cur­rent recruit­ment to C2030 posts has out­stripped Seni­or Man­age­ment capa­city to for­ward plan around HR pro­cesses asso­ci­ated with those. There needs to be a bet­ter established/​more form­al con­trol that we will only sign off on com­mence­ment of organ­isa­tion­al development/​change activ­ity when we have approved we are con­fid­ent on our read­i­ness to sup­port it, provid­ing enhanced con­trol over speed of change.4416Escal­at­ingOpen236Dav­id Cameron11/07/2023
17Nature & con­ser­va­tion, PlaceStra­tegic deliveryThe Author­ity does not meet Gov­ern­ment or pub­lic expect­a­tions in our work to safe­guard the Nat­ur­al and Cul­tur­al Her­it­age of the Park (spans con­ser­va­tion activ­ity, giv­ing weight to first aim, address­ing wild­fire risk etc).New236Escal­at­ingOpen23611/07/2023
18Nature & conservationStra­tegic deliveryFull ser­vice approach to peat­land res­tor­a­tion pro­gramme cre­ates increased leg­al and fin­an­cial liab­il­it­ies; design of grant scheme is not com­pli­ant with best practiceRemedi­al: com­mis­sion leg­al advice to estab­lish a suite of doc­u­ment­a­tion and a more expli­cit, clear and form­al rela­tion­ship between the Park Author­ity, the land man­agers who are tak­ing for­ward pro­jects, and the con­tract­ors; determ­ine the extent to which the leg­al advice and doc­u­ment­a­tion developed mit­ig­ates the iden­ti­fied risks, and wheth­er resid­ual risk is in line with risk appet­ite, or wheth­er addi­tion­al mit­ig­a­tions are required. Remedi­al: take out com­mer­cial insur­ance to cov­er peat­land advice?515Stat­icPeat­land Action is high risk in the sense that the sums of money are large, the sci­ence base is lim­ited and we know very little about the long term con­sequences of peat­land res­tor­a­tion. We are work­ing in high alti­tude sites where cli­mate can be extreme and we are deal­ing with a lot of uncon­trol­lable vari­ables around eg wild­fire, deer beha­viour etc. Its also quite high pro­file work and there­fore car­ries repu­ta­tion­al risks for us re land man­agers, Board, Scot Gov, Min­is­ters etc. It may not be pos­sible to mit­ig­ate these risks fully, and we have to accept quite a high degree of risk going for­ward. How­ever PA is one of the key SG strategies to com­bat car­bon emis­sions and there is Gov sup­port in every sense for this work. The risk appet­ite should there­fore be quite high. The SLA is our best attempt to mit­ig­ate leg­al risks and I don’t think there is much more we can do bey­ond that.Open515Andy Ford11/07/2023
19All Resourcesstaff­ingScot­tish Gov­ern­ment Main Group award 202325 cre­ates sig­ni­fic­ant fin­an­cial pres­sure on the Park Authority’s resource budget for 202425, with the poten­tial to affect pos­it­ive rela­tion­ships with the Uni­on, staff mor­ale and motiv­a­tion, recruit­ment and retention.Pre­vent­at­ive: devel­op pay mod­els to identi­fy the poten­tial cost to the Park Author­ity of fol­low­ing the Main Group pos­i­tion & con­sider the impact of poten­tial pay strategies on the devel­op­ing budget pos­i­tion for 202425; con­sider pay award dates and staged awards as tools to meet expect­a­tions while main­tain­ing affordability4416Escal­at­ingOpen3412Dav­id Cameron11/07/2023
20PlaceStra­tegic deliv­ery, TechnicalLack of expert­ise and exper­i­ence in man­aging con­struc­tion pro­jects may com­prom­ise the effect­ive­ness and effi­ciency of planned deliv­ery. There are per­ceived gaps in our skill set with respect to: pro­cure­ment pro­cesses, recruit­ment of tech­nic­al staff, abil­ity to under­take neces­sary due dili­gence on out­put from con­sult­ants and con­tract­ors. There are also fin­an­cial risks asso­ci­ated with the let­ting of con­tracts where part­ner­ship fund­ing is likely to be depend­ent on the achieve­ment of sat­is­fact­ory standards.New5420Escal­at­ingCon­struc­tion pro­jects of the size anti­cip­ated with­in the C2030 pro­gramme are new to the organ­isa­tion. We need to improve our know­ledge of Con­struc­tion Design Man­age­ment Reg­u­la­tions (CDM) and con­tracts (NEC4). We lack exper­i­ence in pro­du­cing briefs and review­ing tenders of this size and type. Improve­ments in our skill set will also bene­fit: peat­land res­tor­a­tion, river res­tor­a­tion, con­struc­tion of paths, act­ive travel projects.Cau­tious326Mur­ray Ferguson11/10/2023
21All Resourcesfin­an­cialRisk of C2030 match fund­ing not being secured — cur­rent match fund­ing in bid not fully com­mit­ted and/​or for one year only in many areas.Pre­vent­at­ive: high pro­file and ongo­ing focus for SMT in enga­ging in influ­en­cing to secure the match fund­ing needed from part­ners; pro­ject man­agers aware of rel­ev­ant pro­ject match fund­ing pos­i­tion and tasked with seek­ing addi­tion­al match fund­ing where appropriate.00

Note: Some cells are blank in the ori­gin­al doc­u­ment. This mark­down table rep­res­ents the data as accur­ately as pos­sible from the provided OCR.

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